Motor vehicle tax

Pursuant to § 5 of the Motor Vehicle Tax Act, the Tax and Customs Board issues a tax notice to a person who, according to the data in the motor register of the Transport Administration, is the owner or authorised user (if the owner of the vehicle is a lessor) of a motor vehicle as of 1 January.

• A tax notice is not issued and there is no tax liability where the amount of tax is less than 10 euros (subsection 1 of § 100 of the Taxation Act).
• We will issue the tax notice and the notification regarding the non-assessment of tax in the e-services environment e-MTA by 15 February at the latest.
• If you would like to receive your tax notice
  • by email, please send a request to [email protected].
  • by post, please send a request to [email protected].

Special cases

A motor vehicle tax notice is issued within 15 working days after an entry is made in the motor register in the following cases:

• a vehicle is registered in the Estonian motor register for the first time, as of the day following the entry in the motor register;
• if, during the taxable period, the temporary deletion of a motor vehicle is terminated, the term for the temporary deletion expires or the entry in the register is restored;
• if a vehicle is deleted from the motor register within the meaning of subsection 5 of § 77 of the Road Traffic Act;
• during the taxable period, an entry is made in the population register concerning the right of custody of a child (clause 3 of subsection 1 of § 15² of the Motor Vehicle Tax Act).

Notification of the issuance of a tax notice

We will send a notification of the issuance of a tax notice to your national mailbox in the State Portal eesti.ee. To read the notification, click the button “Log into self-service” on the home page of the State Portal, log in and select “Mailbox” from the menu.

• If you have redirected your national mailbox to your personal e-mail address (e.g. @gmail.com), you will receive a notification there as well. The e-mail address of the Tax and Customs Board in the national mailbox is [email protected].
• For security reasons, links, information subject to tax secrecy, and other high-risk personal data have been removed from notifications sent via the national mailbox.
  This has been done to reduce the risk of clients falling victim to fraud and suffering potential harm.
• In order for national mailbox notifications to reach your personal e-mail address, we strongly recommend that you check whether and to which personal e-mail address your national mailbox messages are directed. To check and change the address, select “Contact details” from the national mailbox menu.

You can always check whether a tax notice has been issued to you in the e-services environment e-MTA.